The Belgian State v Fruytier

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling, deciding that neither art 13(A)(1)(b) of the Sixth Council Directive (EEC) 77/388 nor art 13(A)(1)(c) thereof could be interpreted as applying to the transportation, for clinics and laboratories, of human organs and samples of human origin for the purposes of medical analysis or medical or therapeutic care, by a third party who was self-employed and whose services were covered by the reimbursement made by the social security system.

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